scholarly journals Work Safety in CSR Standards, Norms and Management Practice

2019 ◽  
Vol 1 (1) ◽  
pp. 69-76
Author(s):  
Katarzyna Zadros
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
Management Practice ◽  
Economic Effects ◽  
Work Safety ◽  
Socially Responsible ◽  
Corporate Social

AbstractThe concept of corporate social responsibility (CSR) since several dozen years has been recognized as one of the most important solutions used by companies that want to build competitive advantage through concern for economic effects, people and the environment. Important role in the management of CSR by these companies is the implementation of its standards and norm and their reporting. However, the question arises whether such activities are sufficient to actually talk about the company as a socially responsible organization. In the presented article, a broader analysis of this problem was undertaken, trying to answer what determines the company's recognition as socially responsible.

CSR and Its Development in Poland

2011 ◽  
Vol 21 (3) ◽  
pp. 59-72
Author(s):  
Marzena Syper-Jędrzejak
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
Social Marketing ◽  
Socially Responsible ◽  
Csr Strategy ◽  
Corporate Social ◽  
Global World

Regulations on corporate social responsibility, are instruments that fill the space between the codes of law and tradition, and morality. In this way the ethics of the company builds customer confidence, investor interest and pride in employees. Business activities in a global world result in many threats associated with loss of reputation of the company, exposure to the accusation of unethical actions. In this situation, conducting a long-term CSR strategy can become a tool for prevention and building competitive advantage. Among the tools used by organizations, to build socially responsible business the most popular are: eco-labelling, social marketing programs, including the ethics programs for staff and corporate governance. It should be noted that a huge responsibility for the effectiveness of programs and tools for CSR rests with the managers.

scholarly journals IT, CSR And Industry Relationships: A Descriptive Study

2011 ◽  
Vol 15 (3) ◽  
pp. 107
Author(s):  
Margaret L. Andersen ◽  
Yongtao (David) Hong ◽  
Limin Zhang
Keyword(s):  
Information Technology ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
Descriptive Study ◽  
Exploratory Analysis ◽  
It Investment ◽  
Socially Responsible ◽  
It Investments ◽  
Corporate Social

From the resource-based perspective, corporate social responsibility (CSR) and investment in information technology (IT) are both associated with a firms profitable performance. Corporations, taking socially responsible actions, can create valuable intangible assets such as improved relations with stakeholders. In a similar fashion, effective investment in and use of information technology can positively impact a firms competitive advantage. Both CSR and IT investments consume organizational resources and each may lead to a competitive advantage separately. This paper explores if one complements or opposes the other.Investment in information technology and the socially responsible activities of companies vary across industries. The purpose of this paper is to offer an exploratory analysis into a possible association between IT investment and CSR at the industry level. The findings indicate that there is no discernible relationship.

scholarly journals IMPORTANCE OF REPUTATION IN THE ASSESSMENT OF CORPORATE SOCIAL RESPONSIBILITY

2015 ◽  
Vol 3 ◽  
pp. 082-088
Author(s):  
Lukáš Vartiak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Competitive Advantage ◽  
General Public ◽  
Three Dimensions ◽  
Socially Responsible ◽  
Secondary Research ◽  
Corporate Social ◽  
Ranking Analysis

Successful organizations need to be profitable and also recognized by the general public. Therefore, organizations are becoming more socially responsible. Socially responsible actions are positively perceived. These actions together are molding the organization’s reputation. The purpose of this study was to highlight the importance of reputation in the assessment of corporate social responsibility (CSR). The purpose is realized by the secondary research, which consists of parsing the worldwide CSR ranking. Analysis, comparison, and selection are methods used in the secondary research. As the main finding, it may be considered that connections between reputation and CSR exist in three dimensions. Information from the secondary research confirms the importance of reputation in the CSR assessment. Recommendations arising from this study are that organizations should act socially responsible and they should inform the general public about their CSR performance, so that they can obtain a competitive advantage.

La legislación tributaria venezolana como promotora de la responsabilidad social empresarial

Oikos ◽  
2014 ◽  
Vol 16 (33) ◽  
pp. 53
Author(s):  
Ana Cecilia Chumaceiro Hernández ◽  
Judith Josefina Hernández de Velazco
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Law ◽  
Socially Responsible ◽  
Palabras Clave ◽  
Interpretative Approach ◽  
Corporate Social

aVenezuelan Tax Law as a Promoter of Corporate Social Responsibility   RESUMEN El presente artículo tiene por objetivo disertar sobre los dispositivos contenidos en la legislación tributaria venezolana que actúan como promotores de la responsabilidad social empresarial (RSE), para ello se utilizó el paradigma Cualitativo, bajo un enfoque hermenéutico – interpretativo, cuyo método fue análisis de contenido. En tal sentido se han observado los aspectos, elementos y mecanismos que se encuentran en la LISLR, LIVA y LOCTI que fomentan, incentivan o coadyuvan la RSE; finalmente se plantearan lineamientos para la aceptación de una nueva cultura de RSE con dimensión tributaria. Considerando, que dentro de la legislación tributaria no existen dispositivos específicos que promuevan la RSE, y, ello debe ser tomado en cuenta por el legislador para modificar ciertas normas y crear el incentivo necesario para que las empresas sean de forma congruente socialmente responsables. Palabras clave: legislación tributaria, empresa, promoción, responsabilidad social empresarial. ABSTRACT The objective of this study is to explore regulatory provisions from Venezuelan tax law as promoters of corporate social responsibility (CSR). For the methodological analysis of content, the study uses the qualitative paradigm and a hermeneutical-interpretative approach. The research observes different elements and mechanisms from LISLR, LIVA and LOCTI which encourage and contribute to corporate social responsibility. The study also proposes guidelines for the acceptance of a CSR culture from a tax dimension. The fact that there are no regulatory provisions within the Venezuelan tax law needs to be taken into account by legislators in order to amend certain norms and create the necessary incentives for companies to be socially responsible. Keywords: tax law; companies; encouragement; corporate social responsibility. Este trabajo es el resultado de investigaciones que se desarrollan en la línea “Responsabilidad Social, Empresa y Estado” del Centro de Estudios e Investigaciones Socioeconómicas y Políticas (CEISEP-UNERMB). 

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

scholarly journals Corporate social responsibility and firm performance in South Africa

2014 ◽  
Vol 45 (1) ◽  
pp. 1-12 ◽  
Author(s):  
K. Demetriades ◽  
C. J. Auret
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Social Performance ◽  
Sample Period ◽  
Socially Responsible ◽  
Responsible Investing ◽  
The Individual ◽  
Corporate Social

Corporate Social Responsibility (CSR) can be viewed from two different perspectives: that of the business; and that of the individual investor (Socially Responsible Investing, SRI). In this study regression analysis as well as an event study was used to examine the link between CSR and firm performance. The results suggested that in the short-term there were no significant price effects on the SRI shares. In contrast, the returns of SRI portfolios over the sample period seemed to be superior to those of conventional firms. The regression analysis found that generally the SRI coefficients were insignificant; however using one of the models during the fifteen year sample period, SRI constituents attained a ROE that was 11.18% higher (as well as a ROA that was 1.824% lower) than conventional firms. When the period was restricted to 2004-2009 it was found that social performance was positively - and sometimes significantly - correlated with ROE.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY AS A KEY OF STABLE DEVELOPMENT: ANALYSIS OF THE ENTERPRISES OF OIL AND GAS INDUSTRY

2018 ◽  
pp. 145-154
Author(s):  
Yevhen Ionin ◽  
Liliia Tarasenko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Oil And Gas ◽  
Oil And Gas Industry ◽  
Social Needs ◽  
Socially Responsible ◽  
Gas Industry ◽  
Modern Development ◽  
Business Entities ◽  
Corporate Social

Social responsibility of business takes a special place in the terms of modern development strategy of the economy of Ukraine. This responsibility suggests such direction of the enterprise activity, which takes into account not only the personal interests of the company, but also the needs of society. The continuation of European integration processes, the exit of companies into international markets require from the business entities appropriate openness and transparency, coverage of the goals of achieving the goal of the enterprise, the tools at which such a goal is achieved. The multidimensional nature of links, which are arising during the operational activity, leads to the existence of significant impact on the internal and external environment of the enterprise. Issues of corporate social responsibility of public-interest enterprises, which, in particular, are part of the oil and gas industry, are of particular relevance. The article analyses the current state of carrying out socially responsible activity at foreign and domestic enterprises of the oil and gas industry. The components of corporate social responsibility and their impact on the enterprise` functioning and on satisfaction of social needs are investigated. The socially responsible activity has positive nature, however, at the same time, there are certain barriers of the strategy` implementation within the framework of the mentioned activity, among which financing is a key issue that requires the enterprise to properly plan and analyse the costs of socially responsible doing business. The need for planning and evaluating corporate social responsibility programs is highlighted in the article. Using the example of gas transportation enterprise, the SWOT-analysis as an instrument of obtaining information for justified decision-making is reviewed.

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